Math worksheet for practicing subtraction with regrouping, focusing on problems involving zeros.

Let’s solve each subtraction problem step by step. We’ll go row by row, left to right.

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First Row:

1. 800 - 515

Start from the ones place:
0 - 5 → can’t do, so borrow from tens. But tens is also 0 → borrow from hundreds.
Hundreds: 8 becomes 7
Tens: 0 becomes 10, but we need to lend to ones → tens become 9, ones become 10
Now:
Ones: 10 - 5 = 5
Tens: 9 - 1 = 8
Hundreds: 7 - 5 = 2
→ 285

2. 907 - 418

Ones: 7 - 8 → can’t, borrow from tens. Tens is 0 → borrow from hundreds.
Hundreds: 9 → 8
Tens: 0 → 10, then lend to ones → tens become 9, ones become 17
Ones: 17 - 8 = 9
Tens: 9 - 1 = 8
Hundreds: 8 - 4 = 4
→ 489

3. 600 - 231

Ones: 0 - 1 → borrow. Tens is 0 → borrow from hundreds.
Hundreds: 6 → 5
Tens: 0 → 10, then lend to ones → tens become 9, ones become 10
Ones: 10 - 1 = 9
Tens: 9 - 3 = 6
Hundreds: 5 - 2 = 3
→ 369

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Second Row:

4. 700 - 422

Ones: 0 - 2 → borrow. Tens is 0 → borrow from hundreds.
Hundreds: 7 → 6
Tens: 0 → 10, then lend to ones → tens become 9, ones become 10
Ones: 10 - 2 = 8
Tens: 9 - 2 = 7
Hundreds: 6 - 4 = 2
→ 278

5. 203 - 129

Ones: 3 - 9 → can’t, borrow from tens. Tens is 0 → borrow from hundreds.
Hundreds: 2 → 1
Tens: 0 → 10, then lend to ones → tens become 9, ones become 13
Ones: 13 - 9 = 4
Tens: 9 - 2 = 7
Hundreds: 1 - 1 = 0
→ 74

6. 900 - 789

Ones: 0 - 9 → borrow. Tens is 0 → borrow from hundreds.
Hundreds: 9 → 8
Tens: 0 → 10, then lend to ones → tens become 9, ones become 10
Ones: 10 - 9 = 1
Tens: 9 - 8 = 1
Hundreds: 8 - 7 = 1
→ 111

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Third Row:

7. 800 - 458

Ones: 0 - 8 → borrow. Tens is 0 → borrow from hundreds.
Hundreds: 8 → 7
Tens: 0 → 10, then lend to ones → tens become 9, ones become 10
Ones: 10 - 8 = 2
Tens: 9 - 5 = 4
Hundreds: 7 - 4 = 3
→ 342

8. 300 - 217

Ones: 0 - 7 → borrow. Tens is 0 → borrow from hundreds.
Hundreds: 3 → 2
Tens: 0 → 10, then lend to ones → tens become 9, ones become 10
Ones: 10 - 7 = 3
Tens: 9 - 1 = 8
Hundreds: 2 - 2 = 0
→ 83

9. 200 - 156

Ones: 0 - 6 → borrow. Tens is 0 → borrow from hundreds.
Hundreds: 2 → 1
Tens: 0 → 10, then lend to ones → tens become 9, ones become 10
Ones: 10 - 6 = 4
Tens: 9 - 5 = 4
Hundreds: 1 - 1 = 0
→ 44

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Fourth Row:

10. 500 - 247

Ones: 0 - 7 → borrow. Tens is 0 → borrow from hundreds.
Hundreds: 5 → 4
Tens: 0 → 10, then lend to ones → tens become 9, ones become 10
Ones: 10 - 7 = 3
Tens: 9 - 4 = 5
Hundreds: 4 - 2 = 2
→ 253

11. 400 - 275

Ones: 0 - 5 → borrow. Tens is 0 → borrow from hundreds.
Hundreds: 4 → 3
Tens: 0 → 10, then lend to ones → tens become 9, ones become 10
Ones: 10 - 5 = 5
Tens: 9 - 7 = 2
Hundreds: 3 - 2 = 1
→ 125

12. 306 - 138

Ones: 6 - 8 → can’t, borrow from tens. Tens is 0 → borrow from hundreds.
Hundreds: 3 → 2
Tens: 0 → 10, then lend to ones → tens become 9, ones become 16
Ones: 16 - 8 = 8
Tens: 9 - 3 = 6
Hundreds: 2 - 1 = 1
→ 168

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Final Answer:
285, 489, 369, 278, 74, 111, 342, 83, 44, 253, 125, 168